Addition on the basis of statement

No retractions by assessee post survey tantamount to acceptance of undisclosed income: Seized documents & Statement together must be read as a whole

No retractions by assessee post survey tantamount to acceptance of undisclosed income: Seized documents & Statement together must be read as a whole

4 years ago

No retractions by assessee post survey tantamount to acceptance of undisclosed income: Seized documents & Statement together must be read…

Seized documents along with statement recorded u/s 133A constitute valid piece of evidence, which can be used in assessing undisclosed income

Seized documents along with statement recorded u/s 133A constitute valid piece of evidence, which can be used in assessing undisclosed income

4 years ago

Seized documents along with statement recorded u/s 133A constitute valid piece of evidence, which can be used in assessing undisclosed…

Any material collected at the back of assessee or any statement recorded under section 131 at the back of assessee could not be read in evidence against assessee without an opportunity of cross examination.

5 years ago

Any material collected at the back of assessee or any statement recorded under section 131 at the back of assessee…